Instructions for specifying Taxation Inspectors as Proper Officers for the purposes of Registration under the HGST Act, 2017

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....nstructions for specifying Taxation Inspectors as Proper Officers for the purposes of Registration under the HGST Act, 2017-reg. It is brought to your notice that vide order no.03/2023/GST-II, dated 13.12.2023, issued by the Commissioner of State Tax, Taxation Inspectors have been specified as Proper Officers for the purposes of Registration, Amendment, Cancellation and Revocation of Cancellati....

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....cting the application, the reply and supporting documents if any, submitted by the applicant have to be considered with due attention to Principles of Natural Justice. 2 "Application for Cancellation of Registration" as well as "Application for Revocation of Cancelled Registration" will be processed only after taking prior approval from jurisdictional Excise and Taxation officer on manual....

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....ed after due approval/permission from Jurisdictional Excise and Taxation Officer manually on file. Proper record of the proceedings has to be maintained. The instructions and timeline mentioned at point 2 shall apply here idem. 4.  The proceedings for Suo-moto Cancellation of any registered person/taxpayer on directions of jurisdictional Excise and Taxation Officer has to be initiate....